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2020 ] COURT-ROOM HIGHLIGHTS A21

Encoders, modulators and multiplexer whether classifiable
under Tariff Heading 8517 of Customs Tariff Act,
1975?

The Supreme Court Bench comprising Hon’ble Mr. Justice Arun Mishra
and Hon’ble Mr. Justice S. Ravindra Bhat on 14-10-2019 after condoning the de-
lay admitted the Civil Appeal Diary No. 25791 of 2019 filed by Commissioner of
Customs, Ahmedabad against the CESTAT Final Order No. A/10115/2019-
WZB/AHD, dated 17-1-2019 as reported in 2020 (372) E.L.T. 80 (Tri.-Ahmd.)
(Commissioner v. Modern Communication and Broadcast Systems Pvt. Ltd.). While
admitting the appeal, the Supreme Court passed the following order :
“Delay condoned.
The appeal is admitted.
Notice need not be issued to the respondent/caveator as Mr. Chirag
M. Shroff, Learned Counsel, is appearing on behalf of the respond-
ent/caveator.”
The Appellate Tribunal in its impugned order had held that the Encod-
ers, modulators and multiplexer are classified under Tariff Heading 8517 of Cus-
toms Tariff Act, 1975 and not under Tariff Heading 8528 ibid.
REPRESENTED BY : Mr. K. Radhakrishna, Sr. Advocate, Mr. B. Krishna
Prasad, AOR, Mr. D.L. Chidananda and Mr. Praveena
Gautam, Advocates, for the Petitioner.
Mr. S.K. Bagaria, Sr. Advocate, Mr. Chirag M. Shroff,
AOR, Mr. Harshit Dave, Ms. Mahima C. Shroff and
Ms. Yashika Verma, Advocates, for the Respondent.
Refund of unutilized Cenvat credit whether admissible to
tobacco manufacturer who closed his business and
surrendered Central Excise registration?
The Delhi High Court Bench comprising Hon’ble Mr. Chief Justice D.N.
Patel and Hon’ble Mr. Justice C. Hari Shankar on 27-11-2019 after condoning the
delay admitted the CEAC Nos. 23 & 24 of 2019 and C.M. Nos. 40312-40315 of
2019 filed by Principal Commissioner of Central Tax, GST, Delhi East against the
CESTAT Final Order Nos. 53520-53521/2018, dated 28-11-2018 as reported in
2020 (372) E.L.T. 81 (Tri.-Del.) (Shree Flavours LLP v. Commissioner). While admit-
ting the appeals, the High Court passed the following order :
“C.M. No. 40313/2019 (for delay) in CEAC No. 23/2019
C.M. No. 40315/2019 (for delay) in CEAC No. 24/2019
1. These applications have been preferred under Section 5 of the
Limitation Act, 1963 for condonation of delay of 15 days in re-filing these
Central Excise Appeal cases.
2. Having heard Learned Counsel for both the sides and looking into
the reasons, there are reasonable grounds for condonation of delay in re-
filing the appeals in both the cases. Therefore, delay in re-filing the appeals
in both the cases is condoned.
3. The applications are allowed and disposed of.
EXCISE LAW TIMES  1st April 2020  95